@erik_squires
Native, bit perfect is far superior if you have a quality DAC. I think you will start seeing upsampling disappearing from products over the next few years. No one will want it while DACs improve.
I've been thinking about the whole upsampling thing.
While it does not provide more data, it does change the behavior of the upper octave's filter, sometimes by a couple of dB. A significant, audible amount.
Native, bit perfect is far superior if you have a quality DAC. I think you will start seeing upsampling disappearing from products over the next few years. No one will want it while DACs improve.